会计人员个体特征对继续教育效果影响研究.pdf

合的方法，分析研究个体特征是如何影响继续教育效果的。并且本文对于继续教育效果的 评估，是基于Kirkpatrick四级评估模型中的学习效果和培训反应两个层面展开分析，以 便更加全面的了解会计人员的个体特征对继续教育效果的影响，不仅丰富了我国培训效果 评估的理论研究，也为本文对提升会计人员继续教育效果提出的对策建议了提供理论依 据。 关键词：会计人员；继续教育；成就动机；自我效能；成就目标导向 万方数据 Study on the Relationship between Accountants’Characteristics and the Effect of Continuing Education Discipline：Accounting Student Signature： 帆怫 Supervisor Signature： 却峥 Abstract Along with our country economic construction developing at unprecedented speed，the position and role of the accounting work in economic activities are becoming moreimportant． At the same time，increasing the content of the accounting work，broader scope，management difficulty increasing，which objectively require accountants need a higher professional judgment．And accountants have to constantly update their knowledge，constantly enhance their ability and quality in exploring innovation，SO as to adapt to the new situation and change．The effective way to achieve this goal is now to participate in the accounting continuing education． However，many problems have made the continuing education not SO satisfactory．Therefore， for the construction of the accounting team and the improvement of accounting personal ability, how to improve the effect of continuing education has theoretical and practical significance． But in the past，about accounting continuing education，most studies in qualitative research， the lack of quantitative research on the accounting continuing education．Meanwhile，in the analysis of the factors affecting the effect of accounting continuing education，previous studies are usually based on training institutions and enterprises environmental characteristic．Aiming at the shortcomings of the previous research，this paper obtains from the accountants’individual characteristics，to explore its relationship with the effect of continuing education．Firstly, through the study of the relevant literature about individual characteristics and accounting continuing education，the author establishes the co